MEDIUM
FISCAL Public sector remuneration increases are imputed to the period in which they become due
Technical details
Summary
The city council inquires as to when salary increases linked to the 2023 GDP and the 2024 HICP must be taxed under Personal Income Tax (IRPF). The DGT responds that these earnings are imputed to the fiscal year in which the conditions for their exigibility are met, rather than the year to which the economic data corresponds.
In 6 key points
How it affects those involved
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Lifecycle
2025-10-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.